DeFi Lending and Liquidity Pool Deposits to Avoid Taxable Disposal Status Under HMRC Rule Change

HMRC said DeFi lending and liquidity pool deposits will no longer be treated as taxable disposals for around 700,000 affected individuals and trustees. According to NS3.AI, the change will take effect on April 6, 2027, through an amendment to the Taxation of Chargeable Gains Act 1992. Under the updated approach, capital gains tax will be deferred until an investor makes an actual economic disposal of the assets, rather than at the point of depositing assets into DeFi lending arrangements or liquidity pools.